Sukma, Andhi, Management, Faculty of Economics and Business, Universitas Widyatama, Bandung, Indonesia Sukma, Novianny, Economics Education, Faculty of Economics, Jakarta State University Sukmawardani, Ami, Pendidikan Ekonomi, FKIP, Universitas Siliwangi, Tasikmalaya Sulasari, Ayu, Politeknik Negeri Malang, Malang, Indonesia Sulhin, Iqrak, Departement of Criminology, Faculty of Social and Political Science, University of Indonesia, Indonesia Sulistia, Irma, Universitas Asahan Sumariati, I Dewa Ayu Rai, Hospitality Accounting Management, Politeknik Pariwisata Bali Sumelvia Dewi, Anita, Faculty of Economics, Universitas Islam Kadiri Sumiati, Sumiati, Master of Management Study Program, Faculty of Economics and Business, Univeritas 17 Agustus 1945, Surabaya, Indonesia Sunaryati, Sunaryati, Sunan Kalijaga Islamic State University, Indonesia Sundjoto, Sundjoto, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Indonesia Sundjoto, Sundjoto, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, Indonesia Suparman, Suparman, Department of Economics and Development Studies, Faculty of Economics and Business, Universitas Tadulako, Indonesia Suparman, Suparman, Faculty of Economy, Universitas Tadulako, Indonesia Supriatna, Dahlan, Master of Informatics Engineering Study Program, Faculty of Postgraduate Studies, Universitas Pamulang, South Tangerang, Indonesia